CUSTOMS DUTIES: AFGHANISTAN TO MADAGASCAR

Overview of Customs Duties from Afghanistan to Madagascar

Trade between Afghanistan and Madagascar involves navigating Madagascar's customs regulatory framework, which collects a significant portion of government revenue through import duties and value-added tax (VAT). As an exporter from Afghanistan to Madagascar, it is essential to understand the applicable duty rates, documentation requirements, and regulatory compliance measures. Madagascar's customs system is designed to protect domestic industries while generating fiscal revenue, with particular emphasis on beverages, fisheries, flora and fauna, and textiles sectors.

The Republic of Madagascar maintains a tiered tariff structure that varies by product classification. Exporters should be aware that duty rates are modified annually as part of the government's budget development process. Understanding your product's Harmonized System (HS) code classification is crucial for determining the exact duty rate applicable to your shipment.

General Duty Rates

Product Category	Typical Duty Rate	Notes
General Merchandise	5-20%	Rates vary by specific HS code classification
Beverages	20%	Among the most protected product categories
Fisheries Products	20%	Highly protected sector
Flora and Fauna	20%	Subject to environmental regulations
Textiles and Apparel	20%	Protected under industrial promotion schemes
Medical Equipment	0%	Exempted from import duties (post-COVID policy)
Mining Sector Imports	Varies by HS code - contact our experts	May qualify for duty waivers under fiscal benefits

Value-Added Tax (VAT): In addition to customs duties, Madagascar imposes a 20% VAT on all imports. This tax is calculated on the duty-inclusive value of goods and represents a significant additional cost for importers.

Required Documentation

• Commercial Invoice detailing product descriptions, quantities, unit prices, and total value
• Packing List specifying the contents and weight of each package or container
• Bill of Lading or Airway Bill proving shipment and ownership transfer
• Certificate of Origin establishing the country of manufacture
• Import License or permit (if required for specific product categories)
• Health and Safety Certificates (for food, beverages, and pharmaceutical products)
• Product-specific certifications or compliance documents as required by Malagasy regulations
• Customs Declaration Form completed accurately with HS codes

Important Regulations

• HS Code Classification: Accurate Harmonized System coding is mandatory. Misclassification can result in penalties and customs delays. Use the Customs Info Database tariff look-up tool (available on trade.gov with free registration) to verify proper classification.
• Prohibited and Restricted Items: Certain products may be restricted or prohibited entirely. Verify your product category does not fall under restricted imports before shipment.
• Labeling Requirements: Products must comply with Madagascar's labeling and marking standards, including language requirements and mandatory information display.
• Customs Valuation: Duties are assessed based on the transaction value of goods. Madagascar follows international customs valuation standards.
• Documentation Accuracy: All customs documentation must be accurate and complete. Discrepancies can trigger inspections and delays.

Trade Agreements and Preferential Access

Afghanistan and Madagascar do not currently maintain a bilateral preferential trade agreement. However, Madagascar is a member of several regional and international trading blocs that may provide preferential treatment:

• Interim Economic Partnership Agreement (APEi): European Union member countries receive duty-free entry
• Southern African Development Community (SADC): Member countries benefit from preferential rates
• Indian Ocean Commission (IOC): Provides preferential trading terms for member states
• Common Market for Eastern and Southern Africa (COMESA): Member countries enjoy duty-free or reduced-duty access

As Afghanistan is not a member of these trading blocs, exports from Afghanistan to Madagascar will be subject to Madagascar's standard most-favored-nation (MFN) tariff rates. For specific duty calculations and to verify the exact rates applicable to your products, utilize the Customs Info Database tariff look-up tool or consult with customs brokers experienced in Madagascar trade.